21. 6. 2023
The taxpayer can reduce his tax base by up to CZK 24,000 for contributions paid to his:
pension insurance with a state contribution according to the contract between the taxpayer and the pension company; the tax base can be reduced by an amount equal to the sum of the parts of the monthly contributions which in each month of the year exceeded the amount from which the maximum state contribution is due,
pension insurance under a pension insurance contract between the taxpayer and the pension company; the contracts must be for a minimum of 60 months and, at the same time, payment of the benefit may be made no earlier than the year in which the taxpayer reaches the age of 60; the amount is equal to the aggregate of the contributions paid by the taxpayer in the tax year,
supplementary pension savings according to the contract between the taxpayer and the pension company; the amount which may be deducted is equal to the sum of the parts of the monthly contributions which exceeded the maximum State contribution in each month of the year.
If the taxpayer’s state-contributory pension, pension insurance or supplementary pension savings scheme has been terminated without entitlement to a pension, lump-sum compensation or lump-sum pension benefit, and the taxpayer has been paid a termination benefit or other benefit in connection with the termination of the pension insurance, the taxpayer’s entitlement to the deductible item shall be terminated retrospectively over the last 10 years. In the calendar year of the termination of the contract, the taxpayer must pay the amount by which he has reduced his taxable amount over the last 10 years because of the pension contribution.
The taxpayer proves his entitlement to the deductible item from the tax base by means of a certificate from the pension company confirming the premiums paid. This certificate is attached to the tax return.